SF 3517

as introduced - 89th Legislature (2015 - 2016) Posted on 04/12/2016 11:30am

A bill for an act
relating to taxation; property; modifying refunds of overpayments for
state-assessed property; appropriating money; amending Minnesota Statutes
2014, section 278.12.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 278.12, is amended to read:

278.12 REFUNDS OF OVERPAYMENT.

new text begin Subdivision 1. new text end

new text begin Judgment. new text end

If upon final determination the petitioner has paid more
than the amount so determined to be due, judgment shall be entered in favor of the
petitioner for such excess deleted text begin , and deleted text end new text begin . In the case of a petition under section 273.372, relative to
property values determined by the commissioner of revenue, the petitioner may file a copy
of the judgment with the commissioner of revenue, who must issue a warrant for payment
thereof within 30 days. In the case of a judgment relative to any other property, new text end upon filing
a copy deleted text begin thereof deleted text end with the county auditor new text begin , new text end the auditor shall forthwith draw a warrant upon the
county treasurer for the payment thereof; provided that, with the consent of the petitioner,
the county auditor may, in lieu of drawing such warrant, issue to the petitioner a certificate
stating the amount of such judgment, which amount may be used to apply upon any taxes
due or to become due for the taxing district or districts whose taxes or assessments are
reduced, or their successors in the event of a reorganization or reincorporation of any such
taxing district. In the event the auditor shall issue a warrant for refund or certificates,
the amount thereof shall be charged to the state and other taxing districts in proportion
to the amount of their respective taxes included in the levy and deduct the same in the
subsequent distribution of any tax proceeds to the state or such taxing districts, and
upon receiving any such certificate in payment of other taxes, the amount thereof shall
be distributed to the state and other taxing districts in proportion to the amount of their
respective taxes included in the levy; provided that if in the judgment the levy of one or
more of the districts be found to be illegal, to the extent that the tax so levied is reduced on
account of the illegal levies, the amount to be charged back shall be charged to the districts
and the amount thereof deducted from any distributions thereafter made to them.

new text begin Subd. 2. new text end

new text begin Reimbursement. new text end

new text begin Before June 30 of each year, the commissioner of
revenue must notify each taxing jurisdiction of the amount of judgments paid by the
commissioner for taxes that were paid to the jurisdiction in the previous 12-month period.
Each jurisdiction must reimburse the commissioner in equal annual installments over the
succeeding ten calendar years. The jurisdiction must make payment to the commissioner
of revenue before July 1 of the year succeeding the notification.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to make the payments by the
commissioner of revenue, as required under subdivision 1, is annually appropriated from
the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for judgments entered after May
31, 2016.
new text end